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Sir, please if I get you clearly, you said that whenever b/f + I/S charge is greater than c/f, the difference is tax payment.
My question is what if it is the other way round, when b/f + I/S charge is lesser than c/f. The difference that we would get, how would we term it as???
Announcement
All updated notes, lectures and tests are now available for the June 2026 sitting. Start studying →